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CMA Final · Direct Tax Laws and International Taxation · Penalties and Prosecutions

The Central Government proposes to publish the name of an assessee who was penalised. The assessee filed an appeal against the penalty order under section 356, and the appeal is still pending. Under section 512 of the Income-tax Act, 2025, what is the position?

Publication of the assessee's name in respect of the penalty cannot be made while the appeal is pending. It is allowed only after the appeal period lapses without an appeal, or after any filed appeal has been disposed of.

  1. APublication may be made at once because public interest overrides everything
  2. BPublication for the penalty cannot be made until the appeal is disposed ofCorrect
  3. CPublication may be made after 30 days from the penalty order regardless of appeal
  4. DPublication is barred permanently for penalties

Explanation

Section 512(2) says no publication for any penalty shall be made until the time for appeal has expired with no appeal filed, or, if an appeal is filed, until it has been disposed of. Here the appeal is pending, so publication must wait.

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